{"data":{"id":"us-dc/d.c.-code-47-2853.49","jurisdiction":"us-dc","citation":"D.C. Code § 47-2853.49","heading":"Practice privilege.","body":"\n      *NOTE: This section includes amendments by emergency legislation that will expire on November 8, 2026. To view the text of this section after the expiration of all emergency and temporary legislation affecting this section, click this link: Permanent Version.*\n      \n\n(a)\nAn individual whose principal place of business is not in the District shall have all the privileges of a licensee of the District without the need to obtain a license under § 47-2853.42; provided, that the individual:\n(1)\nHolds a valid, unrestricted license as a certified public accountant (\"CPA\") in good standing issued by another state or territory of the United States; and\n(2)\nAt the time of initial licensure in the other state or territory, the individual was required to show evidence of having:\n(A)\nPassed the Uniform CPA Examination or another CPA examination approved by the Board;\n(B)\nSatisfied education requirements equivalent to those set forth in § 47-2853.42(a)(2); and\n(C)\nSatisfied experience requirements equivalent to those set forth in § 47-2853.42(a)(3).\".\n\n(b)\nAn individual whose principal place of business is not in the District, who is licensed as a CPA in good standing in another state or territory of the United States, and who had practice privileges in the District under the version of this section that was in effect immediately prior to August 10, 2026, shall continue to have all privileges of a licensee in the District without the need to obtain a license under § 47-2853.42 regardless of whether the individual meets the requirements of this section on August 10, 2026.\n\n(c)\nExcept as provided in this part, an individual granted practice privileges under this section, who offers or renders professional services, whether in person or by mail, telephone, or electronic means pursuant to this part, need not provide notice or other submission to any individual.\n\n(d)\nAn individual licensee of another state exercising the privilege afforded under this section and the firm that employs the licensee shall be deemed to have simultaneously consented, as a condition of the exercise of the privilege, to the following:\n(1)\nThe personal and subject matter jurisdiction and disciplinary authority of the Board;\n(2)\nCompliance with this part, the generally applicable provisions of this subchapter, and the Board’s rules;\n(3)\nIn the event the license from the state of the individual’s principal place of business is no longer valid, the cessation of the offering or rendering of professional services in the District, individually and on behalf of a firm; and\n(4)\nThe appointment of the state board that issued the license as the licensee’s agent upon whom process may be served in any action or proceeding by the Board against the licensee.\n\n(e)\nAn individual who has been granted practice privileges under this section, who performs any of the services listed in § 47-2853.41(1) and who performs the services for an entity with its home office in the District may only perform the services through a firm that has obtained a registration under § 47-2853.44.\n\n(f)\nAn individual who has been granted practice privileges under this section and who performs services for which a firm registration is required under subsection (e) of this section shall not be required to obtain a license under § 47-2853.42.\n\n(g)\nA licensee of the District offering or rendering services or using their CPA title in a state shall be subject to disciplinary action in the District for an act committed in the state for which the licensee would be subject to discipline for the act committed in the state. The Board shall investigate any complaint made by a board of accountancy of a state.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 28. General License Law.","Subchapter I-B. Non-Health Related Occupations and Professions Licensure.","Part A. Accountants."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-2853.49","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"4f1287a449f62e3a86c4bb0ce1d8fccf5b2787a517466864dabf8fc851734c73","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-2853.48","next":"us-dc/d.c.-code-47-2853.51"},"notice":"GroundRules: Original legal text. Not legal advice."}